Chapter 309 — Boardof Property Tax Appeals; Ratio Studies

 

2009 EDITION

 

 

BOARDOF PROPERTY TAX APPEALS; RATIO STUDIES

 

REVENUEAND TAXATION

 

COUNTYBOARDS OF PROPERTY TAX APPEALS

 

(GeneralProvisions)

 

309.020 Boardof property tax appeals; members; qualifications; term of office; quorum;replacement; participation in determinations

 

309.022 Training;expenses; expense of appraiser assistance; rules

 

309.024 Recordof proceedings; clerk; legal advisor; appraiser assistance

 

309.025 Noticeof hearings on appeals of property value; contents; publication; proof ofnotice; interested persons to appear

 

309.026 Sessions;hearing of petitions; applications to excuse penalty; adjournment

 

309.067 Poolof members

 

309.070 Oaths

 

309.072 Recordof board affairs

 

(Appealsof Value)

 

309.100 Petitions;verification; filing; hearings; notice of hearing; representation at hearing

 

309.104 Electronicfiling; rules

 

309.110 Dispositionof petitions; orders; contents; mailing; delivery; stipulations; amendedorders; appeal

 

309.115 Effectof property value correction upon appeal; exceptions

 

309.120 Entryin roll of corrections, additions or changes

 

309.150 Appealsof value upon summary or accelerated collection of taxes

 

SALESRATIO STUDIES AND DEPARTMENT OF REVENUE REVIEW

 

309.200 Assessorto collect sales data and prepare ratio study; filing study with board anddepartment

 

309.203 Realmarket value standard; compliance; recommendations or orders by department;examination of ratio study; action if assessed value deviates from real marketvalue

 

ASSESSMENTROLL SUMMARIES

 

(GeneralProvisions)

 

309.310 “Department”defined for ORS 309.330 to 309.400

 

309.330 Transmissionof summary of assessment roll by assessor

 

309.340 Recordingand tabulating summaries

 

309.360 Examiningsummaries; obtaining other information

 

309.370 Tabulatingassessment summaries

 

309.400 Orderingchange of valuation; making changes if officer fails to comply

 

(Penalties)

 

309.990 Penalties

 

309.010 [Amended by1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3;1995 c.293 §12; repealed by 1997 c.541 §241]

 

309.011 [Formerly309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241]

 

309.012 [1991 c.459 §206;1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241]

 

309.014 [Formerly309.028; repealed by 1997 c.541 §241]

 

309.016 [1991 c.459 §207;repealed by 1997 c.541 §241]

 

309.018 [1991 c.459 §191a;1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241]

 

COUNTYBOARDS OF PROPERTY TAX APPEALS

 

(GeneralProvisions)

 

309.020Board of property tax appeals; members; qualifications; term of office; quorum;replacement; participation in determinations. (1) Except as provided bysubsections (3) and (4) of this section:

(a)The board of property tax appeals shall consist of those persons selected bythe county clerk from the pool of board members appointed under ORS 309.067.The clerk shall complete the selection prior to the commencement of the boardsession as provided in ORS 309.026. The board shall consist of one member ofthe pool described in ORS 309.067 (1)(a) and two members of the pool describedin ORS 309.067 (1)(b).

(b)Additional boards of property tax appeals may be selected by the county clerkif necessary for the efficient conduct of business. Each additional board shallconsist of one member of the pool described in ORS 309.067 (1)(a), or undersubsection (5) of this section, and two members of the pool described in ORS309.067 (1)(b).

(2)The term of each member of a county board of property tax appeals shall beginon the date of appointment and shall end on the June 30 next followingappointment or when the member resigns or is replaced under subsection (4) ofthis section, whichever occurs first.

(3)The chairperson of the board shall be the member of the county governing body,if present. If the governing body member is replaced as provided undersubsection (4) of this section, the governing body member’s replacement shallbe the chairperson unless the board votes unanimously to elect one of the othernonoffice-holding members present as chairperson of the board. A quorum shallbe a minimum of two members.

(4)In the event of the inability or unwillingness of any member to serve, suchindisposition continuing for more than seven consecutive days, the member shallbe replaced in the manner of an original appointment.

(5)In any county:

(a)The county governing body may appoint one nonoffice-holding county resident toserve on a board instead of appointing a member of the county governing body.

(b)Any nonoffice-holding county resident appointed to the pool may serve on anyboard as needed for the efficient conduct of business.

(6)A particular member of a board shall not participate in the determination of apetition after the hearing if the board member did not hear and consider, as amember of the board, the evidence presented at the hearing. [Amended by 1953c.714 §3; 1955 c.709 §1; 1957 c.326 §1; 1967 c.142 §1; 1971 c.363 §1; 1973 c.61§3; 1973 c.372 §1; 1979 c.725 §1; 1985 c.318 §2; 1989 c.330 §2; 1991 c.459 §186;1995 c.226 §6; 1997 c.541 §224]

 

309.021 [Formerly309.045; repealed by 1995 c.226 §14]

 

309.022Training; expenses; expense of appraiser assistance; rules. (1) Each personappointed as a member of a pool under ORS 309.067 shall complete trainingapproved by the Department of Revenue for the term of appointment. Thedepartment by rule may prescribe alternative methods of training on the basisof educational effectiveness, cost and accessibility to members.

(2)Provision shall be made in the county budget for the following:

(a)An amount sufficient to defray the reasonable expenses of the boards, includinga per diem allowance.

(b)An amount sufficient to defray the necessary traveling and living expenses ofeach person whose name appears in the pools described in ORS 309.067 whilecompleting training approved by the Department of Revenue as required undersubsection (1) of this section.

(c)An amount sufficient to compensate any appraiser hired by the board under ORS309.024. [1953 c.714 §3; 1955 c.709 §2; 1989 c.330 §3; 1991 c.459 §188; 1995c.226 §7; 1995 c.293 §11; 1997 c.541 §225; 2001 c.511 §1]

 

309.024Record of proceedings; clerk; legal advisor; appraiser assistance. (1) The boardof property tax appeals shall keep a written or audio record of allproceedings. Notwithstanding ORS 192.650, no written minutes need be made.

(2)The county clerk, as described in ORS 306.005, shall serve as clerk of theboard. The clerk or deputy clerk shall attend sessions of the board at thediscretion of the board as approved by the clerk.

(3)The district attorney or the county counsel, at the discretion of the countyclerk, shall be the legal advisor of the board unless there is a potentialconflict of interest in the district attorney or county counsel serving as thelegal advisor. If there is a potential conflict of interest, the county clerkmay appoint independent counsel to serve as the legal advisor of the board. Thelegal advisor of the board, or the legal advisor’s deputy, may attend allsessions of the board.

(4)At the discretion of the county clerk, the board may hire one or moreappraisers registered under ORS 308.010, or licensed or certified under ORS674.310, and not otherwise employed by the county, and other necessarypersonnel for the purpose of aiding the board in carrying out its functions andduties under ORS 309.026. The boards of the various counties may make suchreciprocal arrangements for the exchange of appraisers with other counties aswill most effectively carry out the functions and duties of the boards. [1953c.714 §3; 1955 c.709 §3; 1957 c.326 §2; 1971 c.377 §2; 1973 c.336 §1; 1981c.804 §2; 1989 c.330 §16; 1991 c.5 §24; 1991 c.459 §189; 1993 c.270 §40; 1993c.498 §3; 1997 c.541 §225a; 2001 c.511 §2; 2005 c.94 §59]

 

309.025Notice of hearings on appeals of property value; contents; publication; proofof notice; interested persons to appear. (1) Before the date the board ofproperty tax appeals convenes, the clerk of the board shall give public noticethat the board will meet at a specified time and place to hear the appealsspecified in ORS 309.026.

(2)(a)The notice provided under this section shall be given by three weeklypublications in a newspaper of general circulation in the county or, if thereis no newspaper of general circulation, then by posting notices in sixconspicuous places in the county.

(b)Proof of notice shall be made. If the notice is published in a newspaper, proofthereof shall be made by affidavit as provided by law, filed in the office ofthe county clerk on or before the day on which the board is to convene. If thenotice is posted, proof of notice shall be made by the affidavit of the clerkof the board, setting out the time, manner and place of posting the notices,similarly filed in the office of the county clerk.

(3)Persons interested shall appear at the time and place appointed in the notice. [1991c.459 §194a; 1997 c.541 §226; 1999 c.579 §9]

 

Note: 309.025 wasenacted into law by the Legislative Assembly but was not added to or made apart of ORS chapter 309 by legislative action. See Preface to Oregon RevisedStatutes for further explanation.

 

309.026Sessions; hearing of petitions; applications to excuse penalty; adjournment. (1) The boardof property tax appeals may convene on or after the first Monday in February ofeach year, but not later than the date necessary for the board to complete thefunctions of the board by April 15. The board shall meet at the courthouse orcourthouse annex. If the meeting place is other than the courthouse or annex,notice of the meeting place shall be posted daily in the courthouse. The boardshall continue its sessions from day to day, exclusive of legal holidays, untilthe functions provided in subsections (2) and (3) of this section arecompleted.

(2)The board shall hear petitions for the reduction of:

(a)The assessed value or specially assessed value of property as of January 1 oras determined under ORS 308.146 (6)(a) or 308.428;

(b)The real market value of property as of January 1 or as determined under ORS308.146 (6)(a) or 308.428;

(c)The maximum assessed value of property as of January 1 or as determined underORS 308.146 (5)(a) and 308.428;

(d)The maximum assessed value of property as of January 1 or as determined underORS 308.146 (5)(a) or (8)(a) or 308.428; and

(e)Corrections to value made under ORS 311.208.

(3)The board shall hear petitions for the reduction of value as provided insubsection (2) of this section, but only if the value that is the subject ofthe petition was added to the roll prior to December 1 of the tax year.

(4)The board shall consider applications to waive liability for all or a portionof the penalty imposed under ORS 308.295 or 308.296.

(5)The board shall adjourn no later than April 15. [1955 c.709 §4; 1957 c.326 §3;1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3;1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41;1997 c.541 §227; 1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1; 2009 c.443 §3]

 

Note: The amendmentsto 309.026 by section 3, chapter 443, Oregon Laws 2009, apply to property taxyears beginning on or after January 1, 2009. See section 5, chapter 443, OregonLaws 2009.

 

309.028 [1955 c.709 §6;1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4;1989 c.330 §5; 1991 c.459 §191; renumbered 309.014 in 1991]

 

309.030 [Amended by1955 c.709 §9; renumbered 309.038]

 

309.032 [1955 c.709 §7;1959 c.519 §5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5;1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and1991 c.459 §208]

 

309.034 [1955 c.709 §8;repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)]

 

309.035 [1971 c.377 §6(enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979c.241 §38; 1981 c.804 §6; 1983 s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192;1997 c.541 §228; renumbered 309.203 in 1997]

 

309.036 [1955 c.709 §§17,18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613§12; repealed by 1989 c.330 §19]

 

309.038 [Formerly309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989c.330 §19]

 

309.040 [Amended by1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989c.330 §19]

 

309.045 [1977 c.219 §2;1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8;1991 c.459 §193; renumbered 309.021 in 1991]

 

309.050 [Amended by1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15;1985 c.613 §13; 1989 c.330 §9; 1991 c.459 §194; renumbered 309.011 in 1991]

 

309.060 [Amended by1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and1991 c.459 §208]

 

309.067Pool of members.(1) The county governing body shall appoint:

(a)A pool of members of the county governing body or the governing body’sdesignees who are eligible and willing to serve as members of the county boardof property tax appeals.

(b)A pool of nonoffice-holding residents of the county who are not employees ofthe county or of any taxing district within the county and who are eligible andwilling to serve as members of the county board of property tax appeals.

(2)The number of names placed in pools shall be sufficient to meet the projectedneeds for board members for the term of appointment for which the pools areprepared.

(3)The pools shall contain the names, addresses and telephone numbers of thepersons in the pools and shall include a brief description of the trainingunder ORS 309.022 in which the person has or will have participated before anyterm as a board member begins. The pools of appointed persons shall be filed inthe records of the county clerk.

(4)A newly filed pool of names shall take precedence over any previously filedpool of names. The county governing body shall designate the date when a newlyfiled pool of names shall become effective. After a newly prepared pool ofnames becomes effective, board members shall not be selected from a previouslyfiled pool of names.

(5)The appointment of pools described in this section shall be made by the countygoverning body on or before October 15 of each year or at any other time uponthe request of the county clerk at a regular meeting of the governing body orat a special meeting called by the chairperson of the county governing body.

(6)Appointments made under this section shall be in writing and shall designatethe pool to which the member was appointed. [1995 c.226 §2; 1997 c.541 §229]

 

309.070Oaths.Before proceeding to the functions and duties required by this chapter, eachmember of the board of property tax appeals shall take and subscribe to an oathto faithfully and honestly discharge the duties of the board. The oath shall beadministered by a member of the board and shall be filed with the county clerk.[Amended by 1979 c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9;1997 c.541 §230]

 

309.072Record of board affairs. The meetings, qualification, sittings andadjournment of the boards of property tax appeals shall be recorded in thejournal of the county governing body. [Formerly 309.140; 1995 c.226 §10; 1997c.541 §231]

 

309.080 [Amended by1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11;repealed by 1991 c.96 §13 and 1991 c.459 §208]

 

309.090 [Amended by1953 c.296 §2; 1957 c.326 §5; 1979 c.241 §43; 1981 c.804 §15; 1985 c.613 §22;repealed by 1991 c.96 §13 and 1991 c.459 §208]

 

(Appealsof Value)

 

309.100Petitions; verification; filing; hearings; notice of hearing; representation athearing.(1) The owner or an owner of any taxable property or any person who holds aninterest in the property that obligates the person to pay taxes imposed on theproperty, may petition the board of property tax appeals for relief asauthorized under ORS 309.026. As used in this subsection, an interest thatobligates the person to pay taxes includes a contract, lease or otherintervening instrumentality.

(2)Petitions filed under this section shall be filed with the clerk of the boardduring the period following the date the tax statements are mailed for thecurrent tax year and ending December 31.

(3)Each petition shall:

(a)Be made in writing.

(b)State the facts and the grounds upon which the petition is made.

(c)Be signed and verified by the oath of a person described in subsection (1) or(4) of this section.

(d)State the address to which notice of the action of the board shall be sent. Thenotice may be sent to a person described in subsection (1) or (4) of thissection.

(e)State if the petitioner or a representative desires to appear at a hearingbefore the board.

(4)(a)The following persons may sign a petition and appear before the board on behalfof a person described in subsection (1) of this section:

(A)A relative, as defined by rule adopted by the Department of Revenue, of anowner of the property.

(B)A person duly qualified to practice law or public accountancy in this state.

(C)A legal guardian or conservator who is acting on behalf of an owner of theproperty.<